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Record Nr. |
UNINA9910141396703321 |
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Autore |
Peterson Drake Pamela <1954-> |
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Titolo |
Analysis of financial statements / / Pamela Peterson Drake, Frank J. Fabozzi |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 |
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©2012 |
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ISBN |
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1-119-20351-1 |
1-118-33414-0 |
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Edizione |
[3rd ed.] |
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Descrizione fisica |
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1 online resource (353 p.) |
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Collana |
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Disciplina |
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Soggetti |
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Corporations - Finance |
Financial statements |
Investment analysis |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Analysis of Financial Statements; Contents; Preface; About the Authors; PART One The Basics; CHAPTER 1 Introduction; WHAT IS FINANCIAL ANALYSIS?; Example: Enron; Example: AIG; WHERE DO WE FIND THE FINANCIAL INFORMATION?; WHO GETS WHAT TYPE OF INFORMATION AND WHEN?; Disclosures Required by Regulatory Authorities; Information Prepared by Government Agencies; Information Prepared by Financial Service Companies; WHAT DOES SARBANES-OXLEY MEAN TO COMPANIES AND INVESTORS?; Auditors; Corporate Responsibility; Financial Disclosures; Analysts; Accountability |
WHAT DOES THE DODD-FRANK ACT MEAN FOR COMPANIES AND INVESTORS?SUMMARY; REVIEW; CHAPTER 2 Financial Statements; ACCOUNTING PRINCIPLES: WHAT ARE THEY?; WHAT DO THE BASIC FINANCIAL STATEMENTS TELL US?; The Balance Sheet; The Income Statement; The Statement of Cash Flows; The Statement of Stockholders' Equity; Why Bother about the Footnotes?; ACCOUNTING FLEXIBILITY; Pro Forma Financial Data; HOW DOES ACCOUNTING IN THE UNITED STATES DIFFER FROM ACCOUNTING OUTSIDE OF THE UNITED STATES?; SUMMARY; REVIEW; CHAPTER 3 The Quality of Financial Information; IT'S ALL IN THE TIMING; Accruals Management |
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Revenue and Expense RecognitionExtraordinary and Nonrecurring Items; Deferred Taxes; Goodwill Hunting; TOO MANY CHOICES?; Inventory Accounting; Depreciation; Pension Valuation Assumptions; SO WHAT'S THEIR BUSINESS?; RESTATEMENTS AND FINANCIAL ANALYSIS; TELL-TALE SIGNS; The Independent Auditor's Opinion; Other Signs; SUMMARY; REVIEW; PART Two Analysis of Financial Statements; CHAPTER 4 Financial Analysis; WHAT ARE FINANCIAL RATIOS AND HOW DO WE USE THEM?; WHAT ARE THE DIFFERENT TYPES OF FINANCIAL RATIOS?; Liquidity Analysis; Activity Ratios; Profitability Analysis; Financial Leverage |
Shareholder RatiosANALYSIS OF RETURN-ON-INVESTMENT RATIOS; Return Ratios; The DuPont System; HOW CAN WE USE COMMON-SIZE ANALYSIS TO ANALYZE FINANCIAL STATEMENTS?; INTEGRATED RATIO ANALYSIS; Company Description, Industry, and Major Factors; Financial Ratios; Profitability; Financial Leverage; Return and the DuPont Analysis; WHAT ARE THE PITFALLS AND PRATFALLS OF FINANCIAL RATIO ANALYSIS?; The Use of Accounting Data; Selecting and Interpreting Ratios; Choosing a Benchmark; Using Ratios in Forecasting; SUMMARY; REVIEW; CHAPTER 5 Equity Analysis; EARNINGS; Can Earnings Be Managed? |
Pro Forma EarningsCore Earnings; Earnings per Share; PRICE-EARNINGS RATIO; DIVIDENDS; Dividends per Share; Dividend Yield; Dividend Payout; Dividends and Stock Prices; OTHER FUNDAMENTALS; BOOK-TO-MARKET RATIO; SUMMARY; REVIEW; CHAPTER 6 Cash Flow Analysis; MEASURES OF CASH FLOW; CASH FLOWS AND THE STATEMENT OF CASH FLOWS; FREE CASH FLOW; Calculating Free Cash Flow; Net Free Cash Flow; THE USEFULNESS OF CASH FLOWS IN FINANCIAL ANALYSIS; Ratio Analysis; Patterns of Cash Flows; Cash Waterfall; Company Performance; SUMMARY; REVIEW; PART Three Applying Financial Analysis |
CHAPTER 7 Measuring Company Performance |
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Sommario/riassunto |
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The fully update Third Edition of the most trusted book on financial statement analysis Recent financial events have taught us to take a more critical look at the financial disclosures provides by companies. In the Third Edition of Analysis of Financial Statements, Pamela Peterson-Drake and Frank Fabozzi once again team up to provide a practical guide to understanding and interpreting financial statements. Written to reflect current market conditions, this reliable resource will help analysts and investors use these disclosures to assess a company's financial heal |
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